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Package of new incentives.

The Government of Sindh has withdrawn location policy for setting up industrial units in Karachi Division, Gharo and Dhabeji in District Thatta with immediate effect. Under the new policy, the following industries will be on the negative list:-

* Industries specified by the Federal Government comprising Arms and Ammunition, Security Printing, Currency and Mint, High Explosives, Radio Active Substances and Alcoholic Beverages.

* For establishment of new sugar mills and expansion of existing sugar units, the divisions of Hyderabad, Sukkur, Larkana and Karachi will be negative areas.

* Industries involving environmental problems or those that are heavily water consuming will be identified and notified separately for area restrictions.

Tax Holiday for Expansion

The Central Board of Revenue (CBR) has granted tax holiday to the expansion units of an existing industrial undertaking set up between December 1, 1990 and June 30, 1995 provided they fulfil conditions specified under clauses 118 C, 118 D and 118 E, also the project of such expansion unit will be certified by the CBR in accordance with the prescribed criteria. The CBR in a circular No. 31, 1992 has laid down the criteria for certification of expansion unit of an industrial undertaking for purposes of clause (118 H) of the Second Schedule.

The said criterion has been evolved by the CBR in consultation with the concerned ministries and agencies of the Government. The parameters for certification of the expansion unit are as follows:

a) There will be no restriction on type of industry which can set up an expansion unit.

b) An expansion unit may be added to any industrial undertaking provided that such expansion unit is set up between 1.12.1990 and 30.6.1995.

c) Conditions specified in clause (118 C), (118 D) or (118 E) of the Second Schedule to the Income Tax Ordinance, 1979 shall apply to an expansion unit.

d) An expansion unit shall be treated as separate cost profit centre. For that purpose separate books of accounts would be maintained in respect of the expansion unit.

e) In case the maintaining of separate books of accounts is not possible, then;

* In case of horizontal expansion i.e. where the goods produced by the expansion unit are used as an input for the existing unit, and or the goods produced by the existing unit are used as an input by the expansion unit:

* Records will be maintained to contain production capacity and costs of production of both the pre-expansion and the post-expansion phases.

* If that is not possible, the transfer of any goods, raw materials, stocks and stores from the existing industrial undertaking to the expansion unit of vice versa shall be at market rates and not at cost till such time the tax holiday to any of such units is available.

* In case of vertical expansion i.e. where the goods produced by expansion unit are of better quality due to different level of value addition:

* Record will be maintained to ascertain the expansion cost of production and the post-expansion cost of production in order to determine cost/production ratio.

* In case of expansion units where the above mentioned conditions are not met, no exemption under clause (118 H) of the Second Schedule of Part I to the Income Tax Ordinance, 1979 shall be admissible. The project of an expansion unit shall be certified by the concerned Regional Commissioner of Income Tax. (Business Recorder - December 10, 1992).

Tax Exemption to Five Categories of Industries

The Government has exempted five categories of industries from all taxes including import licence fee, Customs Duty and Iqra surcharge etc. to promote industrial investment in the country. These industries include shuttleless looms, textile made-ups, garments, hosiery, towels, textile processing industry, leather manufacturing and leather finishing industry. In a further amendment in the relevant SRO footwear and sports goods industry have also been added to the list. These industries have been exempted because they give quick production yields, produce value-added products as well as consume local raw material.

For import of machinery against BMR (balancing, modernisation and replacement) if all formalities are complete permission is given within a week. However, replacement of machinery is allowed after 12 years, balancing after 3 years and modernisation any time. The cash import of spinning machinery except combers is not allowed. It can only be imported through the firm's own foreign currency account.

Special Industrial Zones

The Federal Government has exempted import of plant and machinery from whole of Customs Duty and Sales Tax for setting up industries in the approved Special Industrial Zones provided the same are not manufactured locally. This concession, according to a notification, is subjected to a number of conditions. These are:-

i) Each project of Special Industrial Zones shall export at least 60 per cent of its weighted production capacity.

ii) Minimum foreign equity for each unit of Special Industrial Zones shall be 40 per cent which may also include investment by non-resident Pakistanis living abroad, provided that if the foreign equity in a project (each unit) is 51 per cent, its export target may be reduced to 50 per cent of the weighted production capacity, provided further that if any unit fails to meet export target in any year its lease money shall be threefold and tax concession for that year shall not be allowed.

iii) Raw materials shall be allowed release in accordance with the procedure laid down under Notification No. SRO 722(1)/89 dated the 10th July, 1989.

iv) Plant and machinery imported for setting up industries in the approved Special Industrial Zones shall be allowed in accordance with the conditions specified below:-

a) The importer shall, at the time of import of machinery, make a written declaration on the bill of entry to the effect that the machinery has been imported for a project located in the approved Special Industrial Zones;

b) The importer shall furnish an indemnity bond to the extent of Customs Duty and Sales Tax exempted. The said indemnity bond shall be discharged subsequently on production of a certificate from the Assistant Collector, Customs and Central Excise, to the effect that the Plant and machinery imported for setting up new units have been duly installed in the approved special industrial zones;

c) The certificate of installation referred to in condition (b) above shall be submitted to the Collector of Customs not later than one year from the date of importation of the plant and machinery to which it relates; and

d) The plant and machinery released under this notification shall not be transferable to any area which is not eligible for the same concession. In case this condition is violated, the amount of Customs Duty and Sales Tax exempted under this notification and penalties that may be imposed in this behalf shall be recovered under Section 202 of the Customs Act, 1969 (IV of 1969).

e) The new concessions allow exemption from the Iqra Surcharge and licence fee for import of machinery not manufactured in Pakistan. According to experts this would constitute substantial concessions as Iqra is not exempted even on defence imports. The immediate impact is that it paves the way for the investment of the Daewoo Corporation which had planned relocation of about 22 industries in the Special Industrial Zone in Port Qasim. To extract these concessions, Daewoo had prolonged negotiations since last August.

However, the industries which have not been granted this concession are: Arms and Ammunition, security Printing, Currency and Mint, High Explosives, Radioactive Substances, Alcohol except Industrial Alcohol, Cotton Ginning except as part of Integrated Textile Units, Spinning, except as part of integrated textile unit, Sugar (white) Manufacturing, Cement Manufacturing, Vegetable ghee and Cooking Oil, Polypropylene Bags, Leather Tannery, except as part of integrated leather unit and Carpets.

Electronic Industry

The national commission on electronics, which has prepared the new electronics policy, has recommended that all foreign suppliers of equipment, including defence be made to deposit a 5 per cent surcharge for the purpose of research by the research and development establishments in Pakistan for indigenistion of the products purchased. According to the commission sources, the commission has also recommended a price preference of 25 per cent to the local products in preference to the import items to encourage indigenisation.

The new electronics policy is expected to be announced in due course to promote R&D in the field of electronics, the commission has recommended that all registered public and private limited companies be required to invest one per cent of the gross turnover of the net profits for research and development. This amount should be tax deductible.

The commission has also recommended several fiscal measures to promote the electronics industry. Some of them are as under: Terms of comparison of prices of locally manufactured equipment vis-a-vis imported finished products (propagated by international financing institutions) are inimical to the growth of this industry in Pakistan and they have to be reviewed and renegotiated so that the local industry is placed in an advantageous position for not only competing in international tendering for meeting demands at home but for also exporting their goods.

The tax structure be so formulated as to provide a comprehensive protection to the local industries. On the grassroots level, the small entrepreneurs e.g. the cottage industry will be given support in the form of enhanced credits and other fiscal incentives. The commission has proposed an electronics plan for the period 1992-95. The plan envisages establishment of a series of technology parks at the Federal Capital, Lahore and Karachi.

It says: "What possible, for equipment and systems to be supplied against tied loans, grants and the like should require the foreign suppliers to have at least 40 per cent of the ordered equipment locally manufactured". Similarly, it says essential items required for providing a base to the industry be allowed free of Customs duty, sales tax and surcharges. Items being produced in the country with a satisfactory degree of quality assurance should be given protection under Customs tariff.

There should be no duty or surcharge on electronics components and materials which are not manufactured locally, a special rebate should be given to exporters of electronic goods. These concessions should also account for the amortisation of investment necessary for setting up the infrastructure to manufacture the items.

The objectives of the new electronics policy have been stated as under:-

a) To develop self-reliance in materials, components, equipment, systems and software related to the field of electronics.

b) To achieve self-sufficiency in industrial growth dependent on electronics and software based systems.

c) To provide a reliable base for development and manufacture of industrial and defence goods.

d) To become a net exports of technology in terms of electronic systems and software, and

e) To produce the technically qualified manpower in required numbers. (Dawn - November 14, 1992)

Concession to Textile Industry

The Economic Coordination Committee of the cabinet discussed various proposals to resolve the problems of textile industry and decided to provide the following reliefs:

i) Reduction in excise duty on yarn from Rs. 5 per kg. to Rs. 2 per kg.

ii) Specific import duty on polyester fibre reduced from Rs. 11.50 per kg. to Rs. 10 per kg.

iii) Import duty on filament yarn reduced from Rs. 36 per kg. to Rs. 30 per kg.

iv) Regulatory duty of Rs. 5 per kg. on viscose fibre withdrawn.

v) Exporting units will be allowed to import long staple cotton in open bond without licence fee. The Flood surcharge will, however, continue to be levied.

vi) In order to provide relief to exporters of textile manufactures, the adjusted duty drawback rates will be effective after a grace period of 3 months i.e. for shipments on August 10, or later.

The ECC also took note of the position that the Banks/DFIs have agreed to consider rescheduling of debts on case to case basis. It also directed the Governor State Bank to take measures to liberalise bank financing to facilitate purchases of cotton stocks lying with the ginneries. The economic Coordination Committee further directed the ministries of finance and commerce to finalise within three months a new system of duty free imports by exporting units so that rebates are no longer necessary.

Wind-up of Three Public Corporations

Government has decided to wind up three public sector corporations gradually which are operating under the Federal Ministry of Commerce. These corporations are Trading Corporation of Pakistan (TCP), Rice Export Corporation of Pakistan (RECP) and Cotton Export Corporation (CEC). Main reason for wrapping up of these corporations is stated to be heavy financial losses suffered by them due to mal-practice and political expediency. (Dawn - March 3, 1993).

Turnover Tax on Petroleum Lifted

Ministry of Finance announced on 19th January, 1993 to withdraw turnover tax on sale of petroleum products with retrospective effect that is from 1st July, 1992.

Foreign Equity

The Government will not ask the companies with foreign equity of more than 50 per cent to convert themselves into public limited companies. The Corporate Law Authority has made amendments in the rules pertaining to the Capital Issues Act, 1947. An SRO has also been issued in this behalf recently. Accordingly to CLA, in conformity with the policy of the Government of easing regulatory controls with the objective of promoting industrialisations and encouragement of foreign capital, it has been decided to further relax requirements of Capital Issues (Continuance of Control) Act, 1947 and the Capital Issues (Exemption) Order, 1967. The said notification shall have the following results:-

The relaxation now say that at present the companies including foreign companies 100 per cent foreign equity are required to get themselves converted into public company and offer at least 50 per cent of their capital to the general public if their Paid-up capital exceed the exemption limit of Rs. 100 million. Now with this amendment, the companies with foreign equity of more than 50 per cent shall not be asked by the Controller of Capital Issues to convert themselves into public companies and offer a part of their capital to the general public. This would not, however, prevent such foreign companies from going public on their own after seeking the required approval from Controller of Capital Issues.

The exemption limit of 100 million rupees even in cases of companies having foreign equity of more than 50 per cent, shall not be applicable to categories of companies falling under sub para (1) of paragraph 4 of the Capital Issues (Exemption) Order, 1967. In other words, a banking company, an insurance company, an investment company, a modaraba company, a leasing company or a company having foreign capital and proposes to establish an industry namely arms and ammunition, security printing, currency and mint, high explosives and radio active substances shall have to seek permission of Controller of Capital Issues, as usual, even if the capital issued by them is within the exemption limit of Rs. 100 million. (Dawn - Dec. 18, 1992).

Shipping Policy

In a bid to attract private investment in the shipping business, the Government had decided to give more concession to the entrepreneurs and virtually a free hand in their operations. Private shipping companies have now been allowed to purchase ships in any condition and of any age. All that is required will be production of a sea worthiness certificate of the ship from any "recognised classification society".

Import of ship for operation is exempted from payment of custom duties and taxes except Iqra surcharge and the licensing fees. But the ships being imported for scrap at the Gadani yard are subject to payment of import duty and other taxes. The Government would ensure that ships imported under tax concession are used for the business operations rather than for obtaining scrap at the Gadani yard.

It may be recalled that when the Government decided to allow the private shipping companies there was a ban on import of second hand ships. Later the Government imposed the condition of importing second hand ships up to ten years of age. But on repeated representations by the sponsors of 32 private shipping companies who have been given licenses by the Government all such conditions for acquisition of ships have been removed and the companies are now free to import ships in any condition.

Shipping has been given the status of industry for the purpose of obtaining loans. Foreign investors and non-resident Pakistanis will be allowed to repatriate their capital, profit and dividends at the prevalent exchange rate. However, all the Pakistan flag ships, would be required to engage Pakistani officers and crew. The ship owners have been given the right to select officers and crew of their specific requirements from among the registered seamen.

The Government has also decided to amend the Control of Shipping Ordinance 1959 to facilitate smooth and operations of the private shipping companies. Accordingly, the voyage licensing system for the international and coastal voyages is being abolished. The Government has also decided not to fix shipping rates in future. The Government will not give any direction to the private shipping companies except in the event of emergencies.

Pakistan has been spending $ 739 as freight on import and export of goods. This figure was only $ 490 in 1982-83. Pakistani fleet shrank from 74 ships in early 1970s to only 30 vessels in 1993 out of which a large number consisted of outdated ships. (Business Recorded - March 3, 1993).

Amendment in it Ordinance

The Chairman Central Board of Revenue (CBR) has assured the business community that the amendments in Income Tax Ordinance declaring that the loans or advances obtained from individuals as private loans or advances would be considered as income of the assessee if not paid within a period of five years of the income year, would be reviewed by the CBR.

It was pointed out to the CBR Chairman by an industrialist that the repayment period of private loans depends on the mutually agreed terms and conditions and the nature of trade and industry in which such loans are to be utilised. In case of long-term bank loans on debt equity basis, director's loans are not repayable till banks loans are fully repaid. He appealed the chairman that this provision is harsh and needs to be withdrawn.

It may be mentioned that under a new amendment in the Income Tax Ordinance, loans and advances obtained from an individual, association of persons (other than a finance society) an unregistered firm or Hindu undivided family, would be considered as income of the assessee, if such loans were not paid before June 30, 1994.

According to informed sources, the amendment in the Income Tax Ordinance, such loans and advances will be taxed in the income year immediately next following or any subsequent year in which such finding is made, however, the amount of the advances of loans deemed to be income will be allowed as deduction in the year the loan or advances is paid.

If such loans or advances remained unpaid on or before June 30, 1994 they would be considered as income, or they remained unpaid within five years of the expiry of the income year in which the loan or advance was obtained, which ever is the later, the amendment said.

Another amendment in the Wealth Tax Act, said that loans and advance obtained from an individual, unregistered firm, Hindu undivided family or an association of persons, other than a finance society, if found not to have been paid within five years of expiry of the financial year in which the loan or advance was obtained, would not be allowed as a debt in computing the net wealth of the assessee. However, such disallowance would not be made before the assessment year, 1994-95, the amendment said. In case the loans are not repaid, the amount of loans will be taxed as "demand income" and in wealth tax assessment liability will not be allowed, the amendment said.

Changes in Income Tax in Budget 1992-93

In the Budget 1992-93 as regards income tax, it was proposed to merge the various levies like super tax and surcharge in the income tax and bring about a gradually phased reduction in the effective tax rate over a five year period beginning from the income year 1992-93 i.e. assessment year 1993-94.

The proposal is to reduce the present levy of 66 per cent (income tax + super tax + surcharge) to 55 per cent income tax by a 2 per cent reduction per year in the case of banks; from 44 per cent to in case of public limited quoted companies; and from 55 per cent to 40 per cent in case of private companies.

This proposal would, in effect, remove the present anomaly of higher tax rate for private companies vis-a-vis individuals.

The ceiling placed on remuneration of directors of private limited companies restricting it to Rs. 30,000 per month per director or 40 percent of company's income is proposed to be withdrawn, effective assessment year 1992-93. This would remove a big impediment in employing qualified professional management in private companies. Withholding tax on non-residents on income from bank deposits, prize bonds, shares etc. is proposed to be reduced from 30 per cent to 10 per cent which is the applicable rate for residents. Similarly, with-holding tax of 30 per cent on services provided by non-resident contractors is also to be reduced to 3 per cent as applicable to resident contractors and it shall be treated as final settlement of tax liability.

The present policy of holding employer liable for tax of an employee is proposed to be done away with. Yet another attempt to tax the income of charitable foundations who are also engaged in business like services Foundations etc. is being made by proposing to tax their business income only.

Modarabas will now enjoy a three year tax holiday only and such Modarabas who at present have completed three years will have another additional year of tax holiday. Thereafter, they would be liable to a 25 per cent rate of income tax and a 10 per cent tax would be applied to Modaraba dividends.

Individuals who, for the past three years or more, have paid income tax in excess of Rs. 1 million per year, would be issued Distinguished Tax-Payer cards which would entitle them for preferential treatment by various government departments and services/utility agencies.

The concept of withholding tax is now proposed to be applied to exports as well and tax thus collected to be treated as final settlement of tax liability on that transaction. A tax rate of 0.5 per cent of export receipts would be applied to exports which attract 75 per cent rebate, 0.75 per cent tax in respect of exports attracting 50 per cent rebate and 1 per cent tax on goods attracting 25 per cent rebate. Sliding scale withholding tax of Rs. 30 to Rs. 360 is to be applicable on electricity bills amounting to Rs. 900 and going upto Rs. 3000 per month in respect of Commercial Connections and billing amount commencing from Rs. 500 to Rs. 5000 in respect of industrial connections.

In the last year's budget a turnover tax at half per cent was levied on companies. This tax is to be applied to registered firms also. A significant change proposed in the wealth tax is the applicability of the concept of payment in advance as in the case of income tax but on a bi-annual basis computed on the basis of the past year's assessment. The wealth tax slabs are also proposed to be narrowed down by slashing Rs. 100,000 from the grading.

The formula for ascertaining value of fixed property at 10 times the annual rental value is proposed to be revised to 12 times the annual rental value.

The scope of capital value tax which hitherto was limited to sale and purchase of new automobiles is proposed to be broadened significantly. It is now proposed to levy a five per cent CVT on new issues of shares which are subscribed in excess of 1.5 times the offered amount. Allotment of plots by development authorities would attract this tax at five per cent.

The CVT would also be levied on sale and purchase of old cars of 800 cc engine capacity at the rate of 2.5 per cent. Sale of land adjoining city limits of large cities would attract CVT at 3 per cent. There would also be a fixed tax on shops in shopping plazas of metropolitan cities.

All companies and institutions with a paid-up capital of Rs. 10 crore would be required to establish a middle school in their area, companies with a paid-up capital of Rs. 20 crore would be required to set up a High School and company with paid-up capital of Rs. 50 crore and above would establish a Technical High School. Failure to do so would attract education cess by the government who would establish a school instead.

Import Duty on Palm Oil

The ECC decided to increase import duty of palm oil from Rs. 1500 to Rs. 3000 per ton and duty on soyabean from Rs. 1000 to Rs. 2000 per ton with immediate effect. It was also decided to allow a rebate of Rs. 500 per ton on tin plate used in the manufacture of containers for vegetable ghee.

Tax Exemption for Water & Sewerage Plants

The Central Board of Revenue has issued a notification exempting equipment and machinery required for water supply and sewerage projects from payment of Customs Duty and Sales Tax, in order to improve water supply and sanitation conditions in the country. This exemption is, however, not available on machinery and equipment which is manufactured in the country. This exemption is available if the equipment and machinery is imported by local council and government departments.

Duty on Cement Abolished

The ECC decided to abolish the existing import duty of Rs. 100 per ton on cement to further bring down the prices of cement as it was felt that there was still a shortage of cement in the market. MCA investigations into the price hike of cement revealed that unlike others the cement companies avoided printing ex-factory prices on the bags and maintained that it amounted to indirect price manipulation.

The Monopoly Control Authority's findings on the abnormal rise in prices from Rs. 115/-to Rs. 165/-per bag endorsed the view that some industrial giants who recently got hold of a number of state-owned cement plants had played a major role in the cement price-hike. A Study reveals that there are only five plants left in the public sector while another five out of a total 23 cement plants are owned by just one group of companies closely linked with the ruling party. The Monopoly Control Authority hopes to finalise its report and plans to send it to the Government.

New Industrial Estate for Electronic Industry

The Sindh Government has decided to establish and develop an industrial estate exclusively for the promotion of electronics industry, at Surjani near Karachi. The provincial government, as reports indicate, has already approved plans with allocation of funds amounting to Rs. 19.984 million, out of which an amount of Rs. 7.775 million would be spent on the procurement of 25 acres of land from Karachi Development Authority, adjacent to Surjani township while Rs. 7.260 million would take care of the development of the proposed industrial estate and Rs. 4.20 million would finance the basic infrastructure facilities like power and water.

The proposed scheme underlines promotion of relatively small-scale units with facilities to manufacture components and parts of a wide range of electronics equipment, appliances and household electrical items. Some of these units may also undertake manufacture and assembly of smaller items in finished form like radio and tape recorders. The industrial estate, if devoted exclusively to manufacture of electrical and electronics parts and components, would in due course, emerge as a cluster of specialisation in this specific industry.

This aspect in the long run may pave the way, with further government planning and support, for expansion in the process with modern techniques and know-how. The individual units may also be able to take initiative for acquiring advanced technology through collaboration with foreign firms.

It may be recalled that Islamabad and NWFP were declared about 10 years ago as exclusive zones for the promotion and development of electronics industry with a comprehensive policy framework allowing fiscal concessions like tax holiday, duty-free import of plant and machinery, exemption from sales tax, etc. A similar framework needs to be evolved with due approval from the federal government, and then alone the potential entrepreneurs in this industry may be attracted with firm and clearly spelt-out investment plans. Unless this aspect is taken up by the Sindh Government on a priority basis, the initial investment by the provincial government on the development of the proposed industrial estate may ultimately turn out to be unproductive and wasteful. (Business Recorder, April 30, 1993).

Import of All Makes of Buses, Trucks Allowed

On the successful completion of one year of the Prime Minister's Scheme for Revamping of Public Transport, the Federal Government has further expanded its scope and allowed liberal imports of all makes of buses/trucks, in complete built-up or CKD/SKD condition.

The requirements of registration with the Ministry of Communications of various types of vehicles being imported under the scheme, has been done away with to facilitate expeditious supply. Henceforth, all motor companies/importers will have the prices of their vehicles fixed by the Controller General of Prices, Minister of Industries and thereafter offer them for sale under the scheme. (Business Recorder, February 26, 1993).

Deregulation of Textile Industry

The textile industry has been deregulated and does not require any government sanction for setting up new units. DFI's are directly financing new units, without any reference to commissioner's organisation or ministry of industries. The government has allowed the leading financing agencies to sanction new textile units and provide to them assistance in local as well as in foreign currencies.

At present, shuttleless looms are being installed in the organised as well as unorganised sectors to increase yarn production. Textile processing machinery is allowed to be imported duty free, both for initial installation and for BMR, irrespective of location. Secondly, a large number of textile machinery items, including shuttleless looms can be imported duty free for BMR. Under the Trade Policy 1991-92, the monetary ceiling for the import of textile machinery, has been enhanced. Import ceiling of textile machinery is given in the table.


The government has decided to close Investment Advisory Centre of Pakistan and Office of Chief Controller of Imports and Exports with effect from June 30, 1993. The licencing business is now being handled by the banks.
Import Ceiling of Textile Machinery

 (Rs. in million)
 Old New
Description Ceiling Ceiling

Machinery for initial installation 20.0 25.0
Spinning Capacity
- Up to 12,000 10.0 12.5
- 12501 to 25,000 20.0 25.0
- 25001 to 37,500 30.0 37.5
- 37501 and above 40.0 50.0
Weaving capacity
- Upto 250 10.0 12.5
- 250 to 500 20.0 25.0
- 501 and above 30.0 37.5

Source: Trade Policy 1991-92
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Title Annotation:Special Section: Industrial Policy and Planning; for Pakistani industries
Author:Haidari, Iqbal
Publication:Economic Review
Date:Jun 1, 1993
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